SEC Comment Letter for Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120) (AVTX) — May 14, 2018
Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)
Date: May 14, 2018 · CIK: 0001534120 · Accession: 0000000000-18-014867
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-37590
Letter
May 14, 2018 Mariam Morris Chief Financial Officer Cerecor Inc. 400 E. Pratt Street, Suite 606 Baltimore, MD 21202 Re:Cerecor Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Filed April 2, 2018 File No. 001-37590 Dear Ms. Morris: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2017 Item 9A. Controls and Procedures Evaluation of Disclosure Controls and Procedures, page 83 1.Please amend your Form 10-K to provide clear conclusory statements as to whether your principal executive and principal financial officers believe your disclosure controls and procedures were or were not effective as of the end of the period covered by the report. Refer to Item 307 of Regulation S-K. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameMariam Morris Comapany NameCerecor Inc. May 14, 2018 Page 2 FirstName LastName Mariam Morris Cerecor Inc. May 14, 2018 Page 2 You may contact Vanessa Robertson at 202-551-3649 or Kevin Vaughn at 202-551-3494 with any questions. Division of Corporation Finance Office of Healthcare & Insurance
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May 14, 2018
Mariam Morris
Chief Financial Officer
Cerecor Inc.
400 E. Pratt Street, Suite 606
Baltimore, MD 21202
Re:Cerecor Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed April 2, 2018
File No. 001-37590
Dear Ms. Morris:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to the comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2017
Item 9A. Controls and Procedures
Evaluation of Disclosure Controls and Procedures, page 83
1.Please amend your Form 10-K to provide clear conclusory statements as to whether your
principal executive and principal financial officers believe your disclosure controls and
procedures were or were not effective as of the end of the period covered by the report.
Refer to Item 307 of Regulation S-K.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
FirstName LastNameMariam Morris
Comapany NameCerecor Inc.
May 14, 2018 Page 2
FirstName LastName
Mariam Morris
Cerecor Inc.
May 14, 2018
Page 2
You may contact Vanessa Robertson at 202-551-3649 or Kevin Vaughn at 202-551-3494
with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance